PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (KPP PRATAMA DEPOK SAWANGAN)

Anisa Mutiara Huzani
sri agusti

Jurnal Nusa Akuntansi
Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026

This study aims to empirically examine the influence of taxpayer awareness, tax knowledge, and tax sanction on imdividual taxpayer compliance in paying taxes at KPP Depok S awangan. This type of research is quantitative research using a survey approach. Data were collected through the distribution of questionnaires to 100 respondent, consisting of individual taxpayers. The data were analyzed using multiple linear regression with the assistance of SPSS version 29. The result showed that taxpayer awareness has a positive and significant effect on taxpayer compliance, tax knowledge has no significant effect on taxpayer compliance, tax sanction have a positive and significant effect on taxpayer compliance. Simultaneously all three independent variables significantly influence individual taxpayer compliance at KPP Depok Sawangan.